Engine Manufacturers Association Dba Truck & Engine Manufacturers Assoc
Nonprofit profile at a glance
- EIN
- 362039824
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Chicago, IL, USA
- Phone
- 3129291970
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $6,853,235
- Expenses
- $7,993,579
- Assets
- $11,571,189
- Liabilities
- $1,070,907
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
31 people listed
Executive titles in this filing
- JED MANDEL (President)
People named in this filing
- SHELLEY KNUST (Director)
- KATHLEEN HORCHLER (Chair)
- MATT RUDNICK (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide a forum for the engine and truck manufacturing industries to share information on issues that impact their products, foster the development of efficient engine power for an environmentally conscious world, and improve the safety and performance of heavy duty commercial vehicles.
What it reported doing in 2025
EMA represents and advocates for the interest of truck and engine manufacturers and serves as the voice of its member companies on domestic and international public policy, legislative and regulatory issues. EMA works with regulatory agencies, including the U.S. Environmental Protection Agency (EPA), the National Highway Transportation Safety Administration (NHTSA), the California Air Resources Board, international regulatory agencies, and state governments to develop and implement cost-effective and technologically feasible emission, fuel quality, safety, and fuel efficiency regulations. EMA also funds outside science-based research to provide data in support of the above activities.In furtherance of this work, EMA worked extensively with government regulators over the course of 2025 on developing and implementing (i)rules under the Federal Clean Air Act and the Energy Independence and Security Act focused on reducing greenhouse gas emissions and improving fuel efficiency; (ii) rules under the Federal Clean Air Act and the California Clean Air Act implementing further mobile source emission control regulations; and (iii) various NHTSA rules designed to improve the overall safety of heavy-duty commercial vehicles.
Operating model
- Revenue model
- Earned-program. 93% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 100
- Sustainability: 33
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 7 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -16.6%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 1.45; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 90; 90th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -2.8% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -5.6% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 30 of 30 board members independent · 7 of 7 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $0 · 31 people listed
- Highest-paid contractors: 5 contractors listed · $6.5M reported
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 6/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.